@techreport{oai:repository.dl.itc.u-tokyo.ac.jp:00042047,
 author = {Hamaaki, Junya and Iwamoto, Yasushi},
 month = {Jun},
 note = {application/pdf, 本文フィルはリンク先を参照のこと},
 title = {A reappraisal of the incidence of employer contributions to social security in Japan},
 year = {2008}
}